THE NEW YORKER your hundred and fifty honors, don't you think? 0 h, quite a bit more, I'm sure! " "Well, what of it? \Ve could have made a grand slam in hearts, too. The fifteen hundred is all right, but we mIght as well have had the one hundred and fifty, too." "1' m not so sure you would have made a grand slam in hearts.." "Why not? Think you're so much better than I am, I suppose." "Not at all, not at all." North feels that he can afford to be indulgent. "West had a short in diamonds. If the hand had been played in hearts, East would have led a diamond and West would have trumped your ace and you would have been down one trick before you started." "Applesauce!" replies South, dis-' respectfully. "If 1 had won the bid, vVest, not East, would have led first, and 1 would have taken the first trick, regardless of the card he 'led. And I would have taken all the other tricks, too ! You just cut us out of a hun- dred and fifty points extra; that's all. You're always trying to hog the bid. And you know it, too!" "Well, we made a grand slam and the rubber," says North amicably. "That's not so bad, is it? You wouldn't . d "" turn It own r "No, and I wouldn't turn down an extra hundred and fifty, either!" South has the last word, and is somewhat mollified. -JOHN C. EMERY . SP AKING OF SKII\ T 5 I should be glad to do some dirt To him who first devised the shirt. I should delight to drown the lout Who doped the first suspenders out. I should enjoy hamstringing him "Those taste was so malignly grim That he could fashion leather shoes For humans with soft toes to use. And as for him who first decreed That human beings had to need An outer and an under wear, I'd bite him if I were a bear. '-"hy should so many layers be Required to give us dignity? If you would like to hear my thesj It's this: though I were rich as Croesus And able to buy ninety suits, Five sable coats, three hundred boots, Two hundred socks with ties to match, Could I escape the booby hatch? I'm sane. I say and say again, Let us have one-piece clothes for men. -RICHARD PECKHAM 79 OCCUPANCY MAY 1st, 1930 #C"ik,' :'i)'T i :;<( ' "," j a ( :)1 '";" ; ,:::',::,:,J ; I .... .::!:,': ;YHi f : iI i fr . :. ej1 f( . , if . ::'fU < ". L ..,., '!l"" ,:"" ..'@}:.,! \.:..," & ; * t ffi ",> .. · iJ f 1; I :' 1: " ' l r t '/ik % ,I . . "i , " JI1 1 1,,,<, . ',', ,t;. .' . ',..,. . -:". <:":i :1 i .;'.': -::.:. . .. . ."::":::l' . : . " " . :-.1' ' ' '''F'., "'{ ,, . ':' I lOCATE YOUR BUSINESS WHERE IT'S EASY TO LOCATE MOREl A GOOD building and a good location are both essential ... but location comes fìrst... the T ai-Mahal in India is worth seeing, but it's no place to do business!.. . location is every- thing...for an office building, like a man, is only as good as its a rte ri e s ! . . . The S QUI B B B U I LD IN G will be mag n i fì ce n t . . . i n fact, it's got to be to be worthy of its setting ....but location is its paramount appeal. . . the Southeast Corner of 58th and 5th Avenue is more than a business site, it's a business sensation!... and whoever conducts his business in The SQUIBB BUILDING is in the most ideal location to command more of it. A BUILDING FOR LEADERS AND LEADERS-TO-BE Elevators Now Running and Space Ready for Inspection ... BM T Station at 59th and 5th... 3 Blocks to I RT... 2 Steps to a Bus or Crosstown Cars.. .Whole Floors or Professional Units Now Renting at Conservative Figures SQUIBB BUILDING SEVEN FORTY-FIVE FIFTH AVENUE... SOUTHEAST CORNER OF 58th STREET CROSS & BROWN COMPANY, AGENTS, 270 MADISON AVE., PHONE: CAledonia 7000